Dear Friends

Notification No 39/2017 Central Tax rate provides for reduced CGST Rate of 2.5% for

Foods prepared and distributed for weaker sections of society approved by the central govt or state govt.

Condition:-

Supplier of food preparation should produce a certificate from

Deputy Secretary to Govt of India or

Deputy Secretary to State Govt or Union Territory

Indicating that such food preparations have been distributed for free distribution to weaker sections of society

WITHIN A PERIOD OF 5 MONTHS FROM THE DATE OF SUPPLY.

Please download the notification from following PDF Image

Thanks

CA Rahul Gupta